Tax practitioners provide tax advice to clients and should be familiar with the applicable standards for providing such advice, including Circular 230, the AICPA’s Code of Professional Conduct and the AICPA’s Statements on Standards for Tax Services (SSTSs). CPAs need to keep appropriate documentation of all tax research in accordance with these standards.
CPAs should carefully evaluate research tools available to them. In this digital age, many resources are available online. Tax research tools will be different for each CPA